Notices

Due dates and advisories.

A working list of upcoming compliance dates and points worth checking before you file. Confirm the current date for your specific registration before relying on it.

Update31 July 2026
Income tax return filing — individuals not subject to audit
Returns for the financial year are normally due by 31 July for individuals who are not subject to audit. A belated or updated return remains possible afterwards, with a late fee and interest, and some losses can no longer be carried forward.
Due date31 July 2026
Quarterly TDS statement (Form 24Q / 26Q)
Quarterly statements are generally due by the last day of the month following the quarter. A late statement attracts ₹200 per day under section 234E, capped at the TDS amount of that statement.
Due date31 December 2026
GSTR-9 and GSTR-9C — annual return and reconciliation
The annual return for a financial year is normally due by 31 December of the following year. The reconciliation statement applies above the prescribed turnover limit.
Advisory15 August 2026
Check input tax credit before the annual cut-off
Credit for a financial year must be availed within the time limit prescribed under section 16(4). Reconcile purchase registers against GSTR-2B and follow up with non-reporting suppliers well before the cut-off, because credit missed after it is lost permanently.
Advisory5 August 2026
Income tax notices — respond within the stated window
Every departmental communication states a section and a response deadline. Replies are filed on the e-filing portal with supporting documents. If the deadline is not workable, an adjournment request filed before it expires is far better than silence.
Due date20 September 2026
GSTR-3B — monthly filers
Summary return and payment of tax for the previous month. Late filing attracts a per-day fee under each Act along with interest on tax paid late.
Due date11 September 2026
GSTR-1 — outward supplies
Statement of outward supplies for monthly filers. Delays here also delay the recipient's input tax credit.
Due date7 September 2026
TDS / TCS deposit
Tax deducted during the previous month must be deposited. Interest runs at 1.5% per month from the date of deduction where payment is late.
Due date15 September 2026
Advance tax — second instalment
45% of the estimated annual liability is payable cumulatively by this date for taxpayers liable to advance tax.
Advisory30 August 2026
Review your AIS before filing
The Annual Information Statement often carries interest, dividend and securities transactions that are missed in the return. A mismatch is a common trigger for departmental communication.